Sit on floor with legs long and arms by sides. Lean torso back 45 degrees and lift straight legs 45 degrees, coming to balance on tailbone, reaching arms forward so body forms a V, to start. Hold for 5 seconds.
Slowly lower legs and torso to hover above floor. Hold for 5 seconds.
Return to start, and rotate torso toward right. Hold for 5 seconds. Rotate toward left and hold for 5 seconds. That's 1 rep. Do 3 reps. That's 1 set. (If you need to modify, bend legs 90 degrees.)